Court : Chennai
Reported in : (1972)2MLJ415
..... appearance of executants and witnesses' are applicable to the case of an executant of a document the registration of which is optional and that the refusal of such an executant to admit execution gives rise to a cause of ..... could not be said to have refused to admit execution and that, consequently, no suit to compel registration would lie' dealing with that argument, the bench pointed out (page 132):the third contention was not seriously pressed and when we find that part vi of the act of presenting documents for registration deals with documents the registration of which is either compulsory or optional, we have no hesitation in holding that the provisions of part vii for 'enforcing the ..... executed by members of an undivided hindu family, is compulsory under clause (2), section 17 of the indian registration act xx of 1866, or whether such deed comes under the term 'instrument of partition' in clause 7, section 18 of the said act, the high court passed the following ruling: it appears to the high court that the registration is optional and that, the judge is therefore right in thinking that suit will not lie to compel the registration.it will be immediately seen that it dealt with the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1979SC1098; (1979)3SCC347; [1979]3SCR788; [1979]44STC137(SC); 1979(11)LC509(SC)
..... if upon information which has come into his possession, the collector is satisfied that any dealer has been liable to pay the tax in respect of any period, but has failed to apply for registration, the collector shall, after giving the dealer reasonable opportunity of being heard, assess to the best of his judgment the amount of tax, if any, due from the dealer in respect of such period and all ..... may,(a) where such turnover has escaped assessment or has been under-assessed or assessed at a lower rate by reason of the fact that the provisions of sub-section (1) of section 2 of the bombay sales tax (validating provisions) act, 1957 were not then enacted, at any time within eight years,(b) where he has reason to believe that the dealer has concealed such sales or purchases or any material particular relating thereto, or has knowingly furnished ..... when a dealer applies for and obtains a registration certificate under the act, he thereby admits his liability to pay tax ..... an analysis of section 33(6) of the 1959 act (corresponding to section 14(6) of the 1953 act) will show that it applies to tot particular class of dealers, liable to pay tax, who-(i) fail to apply for registration as required by law (vide section 22); and(ii) who fail to pay the tax in respect of any period.27 ..... sub-section (i) of section 22 of the 1959 act requires that no dealer shall, while being liable to pay tax, carry on business as a dealer unless he possesses a valid certificate of registration under this act. .....
Tag this Judgment!Court : Chennai
Reported in : [1983]139ITR942(Mad)
..... 1975, on his file and passed an order dated may 13, 1975, holding that the document had been duly executed by the third respondent and is liable for compulsory registration and that having regard to the fact that the properties in respect of which the settlement deed was executed by the third respondent are valued at more than rs. ..... act, 1961, in relation to the third respondent in respect of income tax and other taxes specified in this section for registering the document dated march 3, 1974, executed by the third respondent in favour of the petitioner and the seventh respondent which has been presented for compulsory registration by the petitioner before the ..... therefore, presented the document before the first respondent, the sub-registrar on june 15, 1974, for compulsory registration after paying the deficit stamp fee of rs. ..... is allowed directing the first respondent to register the document dated march 3, 1974, presented by the petitioner for compulsory registration without insisting upon production of the i.t. ..... of all existing liabilities under this act, the excess profits tax act, 1940 (15 of 1940), the business profits tax act, 1947 (21 of 1947), the indian income-tax act, 1922 (11 of 1922), the wealth-tax act, 1957 (27 of 1957), the expenditure-tax act, 1957 (29 of 1957), the gift-tax act, 1958 (18 of 1958), the super profits tax act, 1963 (14 of 1963), and the companies (profits) surtax act, 1964 (7 of 1964); or (b) the registration of the document will not prejudicially .....
Tag this Judgment!Court : Kerala
Reported in : AIR1982Ker241
..... ) issue of permit -- on receipt ofthe order sanctioning the permitthe grantee shall, within 'heprescribed period, produce thecurrent records of the vehicle'including the certificate of registration,certificate of fitness, certificate of insurance, evidence for payment of lax dueunder the provisions of the relevanttaxation act and a certificate from theregistering authority concerned to theeffect that the vehicle in respect ofwhich the permit is to be issued, conforms to the description, requirementregarding the ..... that neither the possession of the vehicle for which such a permit is sought by the applicant on the date of his application or on the date of consideration of his application nor mention of such details as registration mark in the application itself or furnishing of such details at the time the application is considered, would in any way disqualify him for the grant of the permit, if he is otherwise qualified for the same. ..... conform to limit (of seat-ing capacity) specified by the government of india; (iv) those in respect of vehicles of 1975 and earlier models; (v) 'hose of applicants who did not produce certificate of registration; (vi) those in relation to vehicles which have not been transferred to the applicants; and (vii) those in respect of vehicles registered outside kerala in the name of the concerned applicant but in different address. ..... -- entry of registration mark compulsory -- time for entry - (1) no permit shall be issued until the registration mark of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1986AP173; [1987]62CompCas710(AP)
..... chapter vii of the motor vehicles act, 1939, entitled 'insurance of motor vehicles against third party risks' provides for a compulsory insurance of all the vehicles against third party ..... statutory requirement for the vehicle to be insured, the insurance company is, according to him, made liable to the extent indicated in the act or in the policy along with the owner and this liability ought not to be excluded without a specific provision in proceedings under ..... vehicles are registered on a statewise basis, which is again sub-divided into districtwise basis by assigning separate registration numbers. ..... the registration number and particulars of a vehicle are, therefore, available only ..... beasa devi, of the punjab and haryana high court in which it is held that the insurance company is also liable for the ..... liable for the amount under this award, the object of the legislation for compulsory insurance will be defeated. ..... of liability and payment of compensation in case of death or bodily injury in a motor accident without need nor establishment of wrongful act, neglect or default of the owner of the vehicle or vehicles concerned. ..... that under the other provisions of the act there is no direct liability on the ..... 109 of the act, a registering authority under the act or officer in charge of a police station shall, if so required by a person who alleges that he is entitled to compensation provide any information at the disposal of the said authority or the said police officer relating .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2(1986)ACC346
..... chapter viii of the motor vehicles act, 1939 entitled 'insurance of motor vehicles against third party risks' provides for a compulsory insurance of all the vehicles against third party risk by section ..... this payment is to be without prejudice to the award of compensation in a regular enquiry on a claim filed under section 110-a of the act however, in view of section 92-b (3) the amount paid under this chapter is to be taken into consideration at the time of any award in proceedings under section ..... ltd.beasa devi 1985 acj 1 (p and h) of the punjab and haryana high court in which it is held that the insurance company is also liable for the compensation awarded under chapter ..... observed earlier, the motor vehicles are registered on a state-wise basis, which is again sub-divided into district- wise basis by assigning separate registration numbers. ..... the registration number and particulars of a vehicle are, therefore, available only on a state- ..... insurer is not liable for the amount under this award, the object of the legislation for compulsory insurance will be defeated. ..... 1984 on the file of the motor accidents claims tribunal, karimnagar district under section 92-a of the act, imp leading the owner as well as the insurance company as respondent. ..... chapter provides for determination of liability and payment of compensation in case of death or bodity injury in a motor accident without need for establishment of wrongful act, neglect or default of the owner of the vehicle or vehicles concerned. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1988Kant1; [1988]64CompCas167(Kar); ILR1987KAR2919; 1987(3)KarLJ458
..... creation of equitable mortgage would also attract the same rigour as other mortgages, the stamp duty payment and compulsory registration under the registration act.21. ..... other benefits provided to the debenture trustee such as reimbursement of out of pocket expenses, not ascertainable, the instrument may fall to be covered by section 26 of the act ; and that the instrument had the character as the bank was to hold the debentures as security for acting as trustee for advancing money and further that the document was so drawn up so as to be covered by several entries or articles of the schedule, and, therefore, ..... but the chief controlling revenue authority had many doubts such as that the instrument had only some characteristics of a trust as defined under the indian trusts act, and not all ; that the trustee (the bank) itself was being benefited by charging an annual fee till the liability of the ngef was discharged under the debentures ..... the context otherwise requires,--(a) ' bond' includes--(i) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed or is not performed, as the case may be ;(ii) any instrument attested by a witness and not payable to orderor bearer, whereby a person obliges himself to pay money to another ;and(iii) any instrument ..... instrument requires to be registered under section 17 of the registration act, as a non-testamentary instrument creating an interest of the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1987KAR2942; [1988]68STC3(Kar)
..... . it is also argued that the scheme of enforcing uniform financial year is opposed to and inconsistent with the grant of registration under the act in respect of those who have already exercised their option and the amended year should be enforced, if at all, on the dealers who seek to register themselves ..... . the contention of the other learned counsel advanced in support of their challenge to the amended provisions are these : (i) that the amendment of the 'year' brought about by the amendment act 14 of 1987, is ultra vires and beyond the legislative competence of the powers of the state legislature falling under entry 54 of list ii of schedule vii to the constitution; (ii) that the amendment interferes with the freedom of trade ..... gandhi, learned counsel for some of the petitioners, that option was exercised by the dealers while seeking registration under the act, as to the particular accounting year chosen for closing their accounts ..... . it is pointed out by the learned counsel that the closure of accounts on 31st march, 1987 is made compulsory by the amending act and this would involve several consequential changes so far as the closing of accounts, preparation of balance sheet and the preparation of annual report to be placed before the annual general body meeting, ..... . they are : the central territory of delhi, andhra pradesh, assam, bihar, goa, haryana, himachal pradesh, kerala, madhya pradesh, maharashtra, pondicherry, punjab, sikkim, tamil nadu and tripura. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC2178; JT1993(1)SC474; 1992(2)SCALE703; (1993)1SCC645; [1993]1SCR594
..... , but then goes on to add the following more specific provisions:(2) the states parties to the present covenant recognize that, with a view to achieving the full realization of this right:(a) primary education shall be compulsory and available free to all; (b) secondary education in its different forms, including technical and vocational secondary education, shall be made generally available and accessible to all by every appropriate means, and in particular by ..... union of india : (1988)illj341sc as under:we have several cases of societies registered under societies registration act which have been treated as state' but in each of those cases it would appear on analysis that either governmental business had been undertaken by the society or what was expected to be the public ..... tarrow at page 41:the state is directed to strive for the right to education, make provision for free and compulsory education (article 45), and promote the educational interests of scheduled castes and tribes, and other weaker sections (including women ..... it reads as follows: '5.14 states and 4 union territories have enacted legislation to make educational compulsory but the socio economic compulsions that keep the children away from schools have restrained them from prescribing the rules and regulations ..... 'the state shall endeavor to provide, within a period of ten years from the commencement of the constitution, for free and compulsory education for all children until they complete the age fourteen years. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC2647; JT1993(5)SC404; (1994)ILLJ673SC; 1993(3)SCALE829; 1994Supp(1)SCC155; [1993]Supp2SCR376; 1994(1)SLJ141(SC); (1994)1UPLBEC89
..... the public servant concerned had claimed correction of his date of birth with reference to the births and deaths register maintained under the births, deaths and marriages registration act, 1886. ..... daksha prasad deka : (1971)illj554sc , this court said that the date of the compulsory retirement 'must in our judgment, be determined on the basis of the service record and not on what the respondent claimed to be his date of birth, unless the service record is first corrected consistently with the appropriate procedure. .....
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